N359600

N359600 March 26, 2026 CLA-2-63:OT:RR:N2:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 6307.90.9891 Ms. Megan Carver Brentwood Originals 3780 Kilroy Airport Way, Suite 540 Long Beach, CA 90806 RE: The tariff classification of patio furniture cushion shells and a cover from Taiwan Dear Ms. Carver: In your letter dated March 9, 2026, you requested a tariff classification ruling. Samples of two unfinished cushion shells and a cushion cover and photos of the finished products were provided to this office. The samples will be discarded. Style #04488010, described as the “Crayon Shells Standard Chaise Cushion,” is an unfinished cushion shell intended to be filled and sewn closed in the United States to form a finished cushion for a chaise lounge. The unfinished cushion shell is constructed of 100 percent polyester woven fabric that is treated for water repellency and UV fade resistance. The fabric is printed with a seashell, starfish, and striped design. The shell has a three-panel envelope construction consisting of a seamless front and two overlapping back panels. The back panels create a 21-inch-wide opening at the middle of the shell designed to insert polyester batting. The edge of one of the back panels is left unfinished. The overlapping edge of the second back panel is finished. The shell is rectangular-shaped with rounded corners and measures 76 inches in length by 21 ¾ inches in width. It is sewn on all sides with a knife edge finish and features four sets of self-fabric ties to secure the finished cushion to a chaise lounge. After importation into the United States, the polyester batting will be inserted through the back opening, and two rows of quilting stitches will be made across the width of the cushion to create a hinged head and footrest and enclose the unfinished back edge. The item is marketed under the Hampton Bay® Outdoor Collection brand and sold exclusively at The Home Depot as a replacement cushion for an outdoor chaise lounge. Style #04489010, described as the “Crayon Shells Standard High Back Cushion,” is an unfinished cushion shell intended to be filled and sewn closed in the United States to form a finished high back patio chair cushion. The unfinished cushion shell is constructed of 100 percent polyester woven fabric that is treated for water repellency and UV fade resistance. The fabric is printed with a seashell, starfish, and striped design. The shell has a three-panel envelope construction consisting of a seamless front and two overlapping back panels. The edge of one of the back panels is left unfinished. The overlapping edge of the second back panel is finished. The back panels create a 21-inch-wide opening at the center designed to insert polyester batting. The shell is rectangular-shaped with rounded corners and measures 46 inches in length by 21 ¾ inches in width. It is sewn on all sides with a knife edge finish and features four sets of self-fabric ties to secure the cushion to an Adirondack or high back patio chair. After importation into the United States, the polyester batting will be inserted through the back opening, and a row of quilting stitches will be made across the width of the cushion to create a hinged headrest and enclose the unfinished edge. The item is marketed under the Hampton Bay® Outdoor Collection brand and sold exclusively at The Home Depot as a replacement cushion for an Adirondack or high back patio chair. Style #04795010, described as the “Crayon Shells Standard Seat,” is a D-shaped cushion cover intended to be filled in the United States to form a finished seat cushion for a patio chair. The cushion cover is constructed of 100 percent polyester woven fabric that is treated for water repellency and UV fade resistance. The fabric is printed with a seashell, starfish, and striped design. The cover is sewn on three straight-edged sides with a knife edge and features a 15-inch opening with a zipper closure along the rounded back edge. It also features two sets of self-fabric ties to secure the cushion to a patio chair. The cover measures approximately 21 inches in length by 21 ¾ inches in width. After importation into the United States, polyester batting will be inserted into the cover, and the cover will be zipped closed. The item is marketed under the Hampton Bay® Outdoor Collection brand and sold exclusively at The Home Depot as a replacement cushion for an outdoor chair. You suggest that the unfinished cushion shells, Styles #04488010 and #04489010, and cover, Style #04795010, should be classified under 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other of textile material, cut to shape.” We disagree. The textile cushion shells are not seating components that will be permanently affixed to the structural frames of seats. The textile cushion covers are more specifically provided for elsewhere in the tariff schedule. The applicable subheading for Styles #04488010 and #04489010 will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The general rate of duty will be 7 percent ad valorem. The applicable subheading for Style #04795010 will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general rate of duty will be 9.3 percent ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), as amended, provides that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality in which the article was manufactured or produced appear on an imported article or its container and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country or origin preceded by "Made in," "Product of," or other words of similar meaning. The samples provided are marked with a sewn in label indicating “Cover Fabric Made in Taiwan, Cut and Sewn in China Filled and Finished in USA.” The purpose of 19 CFR 134.46 is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported article. We find that this marking may mislead or confuse the ultimate purchaser as to the actual country of origin of the finished good and is not acceptable because it merely indicates that the fabric, as opposed to that of the completed cushion, is made in Taiwan. However, if you wish to mark the goods “Made in Taiwan, Cut and Sewn in China, Filled and Finished in the USA,” the marking requirements of 19 USC 1304 and 19 CFR 134.46 would be satisfied. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other du

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division